Yearly Archives: 2021
California Suit Challenges Mandatory Single-Sales-Factor Apportionment
TaxAnalysts – State Tax Notes (September 16, 2021): A lawsuit filed in California seeks to overturn the state’s mandatory single-sales-factor apportionment requirement, which it says was unlawfully passed. In One Technologies LLC v. Franchise Tax Board, a Texas company argues that it’s owed a refund for the tax it paid to California for the 2017 […]
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Senior community seeks tax relief due to damage by COVID
San Francisco Daily Journal (September 14, 2021): In what could be one of the first of many cases, the operators of a Sacramento senior living community have sued a county tax agency over its refusal to lower its assessment because of the COVID-19 pandemic. Attorney Marty H. Dakessian of Los Angeles stated in a complaint […]
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A Failure in Statutory Interpretation: The MTC and P.L. 86-272
Tax Notes (April 12, 2021): Relying on an overly broad interpretation of the U.S. Supreme Court’s decision in Wayfair, the Multistate Tax Commission appears poised to recommend weakening P.L. 86-272’s protection — even though Wayfair did not interpret and made no mention of the federal statute. Click here to view entire article
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California Revisits Wealth Tax
March 15, 2021 — California legislators plan to re-introduce a first-of-its-kind wealth tax proposal similar to the one that failed in 2020. Instead of a 4% tax on wealth over $40 million, this year’s proposal would impose a 1% tax on wealth above $50 million and a 1.5% tax on wealth above $1 billion. The new […]
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OTA Hears Dispute Over Application of Tax to Hookah Tobacco
CalTaxletter (January 29, 2021): The Office of Tax Appeals held a hearing January 27 in the Appeal of Starbuzz International Inc., involving a dispute over the California Department of Tax and Fee Administration’s imposition of the tobacco products excise tax to shisha (hookah tobacco) sold by the taxpayer. Click here to view entire article. (Subscription […]
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